JACQUELINE MCGILL FOUNDATION: Form 990PF, tax year 2021
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- Organization
- JACQUELINE MCGILL FOUNDATION (EIN 84-6829366)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-10-16
- IRS object ID
- 202212899349100711
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Other Expenses Schedule
- Other Liabilities Schedule
- Other Notes Loans Rcvbl Long Sch
- Other Professional Fees Schedule
- Other Receivables Officers Sch
- Substantial Contributors Sch
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-10-16T10:24:30-00:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 204242974 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Tax Planning Consultants LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1425 W Pioneer Dr Ste 127 | AddressLine1Txt |
| City | Irving | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75061 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 846829366 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jacqueline McGill Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JACQ | BusinessNameControlTxt |
| Phone | 8438221934 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1654 Dexter Ln | AddressLine1Txt |
| City | Charleston | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29412 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Leonard McGill | PersonNm |
| Person Title | Trustee | PersonTitleTxt |
| Phone | 8438221934 | PhoneNum |
| Signature | 2022-10-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Leonard | PersonFirstNm |
| Person Last | McGill | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Glenn T Gillen | PreparerPersonNm |
| PTIN | P01297125 | PTIN |
| Phone | 2149263369 | PhoneNum |
| Preparation | 2022-10-16 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $122,606 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $19,700 | ContriRcvdRevAndExpnssAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $19,700 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $70 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $70 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $18,700 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $18,700 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $18,770 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $18,700 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $930 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $1,059 | CashBOYAmt |
| Cash EOY | $1,913 | CashEOYAmt |
| Cash EOYFMV | $1,913 | CashEOYFMVAmt |
| Rcvbl From Officers BOY | $120,617 | RcvblFromOfficersBOYAmt |
| Other Nts And Loans Rcvbl | $120,693 | OtherNtsAndLoansRcvblAmt |
| Other Nts And Loans Rcvbl EOY | $120,693 | OtherNtsAndLoansRcvblEOYAmt |
| Other Nts And Loans Rcvbl EOYFMV | $120,693 | OtherNtsAndLoansRcvblEOYFMVAmt |
| Total Assets BOY | $121,676 | TotalAssetsBOYAmt |
| Total Assets EOY | $122,606 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $122,606 | TotalAssetsEOYFMVAmt |
| Other Liabilities BOY | $25,300 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $25,300 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $25,300 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $25,300 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $96,376 | RetainedEarningBOYAmt |
| Retained Earning EOY | $97,306 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $96,376 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $97,306 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $121,676 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $122,606 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $96,376 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $930 | ExcessRevenueOverExpensesAmt |
| Subtotal | $97,306 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $97,306 | TotNetAstOrFundBalancesEOYAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | SC | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (true) | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Comply With Public Insp Rqr | false | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | Leonard James McGill | IndividualWithBooksNm |
| Phone | 8438221934 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1654 Dexter Ln | AddressLine1Txt |
| City | Charleston | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29412 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Leonard James McGill | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1654 Dexter Ln | AddressLine1Txt |
| City | Charleston | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29412 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | Trustee | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 005.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | None | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | None | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,871 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $120,693 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $122,564 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $122,564 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $1,838 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $120,726 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $6,036 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $6,036 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $6,036 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $6,036 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $6,036 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $18,700 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $18,700 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $6,036 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr2 | $19,998 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $5,650 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $25,648 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $18,700 | QualifyingDistributionsAmt |
| Applied To Current Year | $6,036 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $12,664 | RemainingDistriFromCorpusAmt |
| Total Corpus | $38,312 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $38,312 | ExcessDistriCyovToNextYrAmt |
| Excess From Year2 | $19,998 | ExcessFromYear2Amt |
| Excess From Year1 | $5,650 | ExcessFromYear1Amt |
| Excess From Current Year | $12,664 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (10 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| Black Mountain Home for Children Yo | ||||||
| 80 Lake Eden Rd | Black Mountain | NC | 28711 | PC | Donation | $4,200 |
| Habitat for Humanity | ||||||
| 322 W Lamar St | Americus | GA | 31709 | PC | Donation | $2,250 |
| Lowcountry Food Bank | ||||||
| 2864 Azalea Dr | North Charleston | SC | 29405 | PC | Donation | $1,000 |
| American Red Cross | ||||||
| 431 18th Street NW | Washington | DC | 20006 | PC | Donation | $3,000 |
| Environmental Defense Fund | ||||||
| 1875 Connecticut Ave NW | Washington | DC | 20009 | PC | Donation | $1,300 |
| Special Olympics | ||||||
| 1133 19th Street NW | Washington | DC | 20036 | PC | Donation | $2,200 |
| St Jude Children's Hospital | ||||||
| 262 Danny Thomas Place | Memphis | TN | 38105 | PC | Donation | $2,000 |
| Ethel Foundation | ||||||
| 697 3rd Ave Ste 213 | New York | NY | 10007 | PC | Donation | $2,000 |
| The Carter Center | ||||||
| 453 John Louis Freedom Pkwy NE | Atlanta | GA | 30307 | PC | Donation | $250 |
| Doctor's without Borders | ||||||
| 40 Rector St 16th Floor | New York | NY | 10006 | PC | Donation | $500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $18,700 | TotalGrantOrContriPdDurYrAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | Leonard McGill | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1654 Dexter Lane | AddressLine1Txt |
| City | Charleston | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29412 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $19,700 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Bank Charges | Desc |
| Revenue And Expenses Per Books | $70 | RevenueAndExpensesPerBooksAmt |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Payable J. McGill reimburesments | Desc |
| BOY Book Value | $25,300 | BOYBookValueAmt |
| EOY Book Value | $25,300 | EOYBookValueAmt |
Other Notes Loans Rcvbl Long Sch OtherNotesLoansRcvblLongSch
Other Notes Loans Rcvbl Long OtherNotesLoansRcvblLongGrp
Borrower Name BorrowerNameGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | McGill Strong | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Loan Original | $120,693 | LoanOriginalAmt |
| Balance Due | $120,693 | BalanceDueAmt |
| Note | 2021-12 | NoteDt |
| Interest | 0000000000.000000000000 | InterestRt |
| Consideration FMV | $120,693 | ConsiderationFMVAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Receivables Officers Sch OtherReceivablesOfficersSch
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jacquiline R McGill | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1705 Basset Court | AddressLine1Txt |
| City | Charleston | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29412 | ZIPCd |